To calculate the unit cost, there is a five-step procedure of process costing.

The steps are as follows:

1)Summarize the flow of physical units of output.The steps are as follows: 

2)Compute the cost per equivalent unit

3)Summarize the total cost to account for

4)Compute output in terms of equivalent units

5)Assign total cost to completed units and ending work-in-process inventory

Which two must change for the ranking to be correct?